State Council, Circular on Unification of the Systems of Urban Maintenance and Construction Tax and Education Supplementary Tax for Domestic Enterprises and Individuals and for Foreign-invested Enterprises and Foreigners

国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知

Circular puts an end to FIEs' super national treatment.

1 minute readNovember 09, 2010 at 11:58 PM

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Issued: October 18 2010

Main contents: Beginning from December 1 2010, the PRC Tentative Regulations on Urban Maintenance and Construction Tax and Tentative Provisions for the Levy of Education Supplementary Tax shall apply to foreign-invested enterprises, foreign enterprises and foreign individuals.

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